Madras HC quashed a GST assessment after petitioner missed a notice posted online and directed a fresh order, with 25% of disputed tax to be deposited in cash.
Court set aside assessment order, holding that failure to inform Assessing Officer about DRP filing is a procedural defect that can be remedied. The matter is remitted for fresh consideration after the DRP’s decision.
Telangana High Court struck down service-tax provision on club-member transactions, holding that doctrine of mutuality and Supreme Court’s Calcutta Club judgment render such levies invalid.
The Court restored a time-barred appeal after noting BSNL’s voluntary payment of differential duty. The ruling permits the case to be heard on merits despite a 652-day delay.
The Court declined to exercise writ jurisdiction, holding that allegations of fraudulent ITC require factual scrutiny through the appellate process. The petitioner was directed to pursue an appeal under Section 107.
Delhi High Court held that GST SCNs and orders are legally valid when authenticated using digital keys, even without visible signatures, and that statutory appeal under Section 107 is appropriate remedy.
Delhi High Court holds that the right to cross-examine witnesses in GST proceedings is not unfettered, and blanket requests without justification can be denied.
The Court remanded the case after finding that the SCN was uploaded only in the Additional Notices tab, preventing the petitioner from replying. Fresh adjudication was ordered, and the notification-validity issue was left open.
The Court stayed a Tribunal order allowing redemption of confiscated gold while examining whether the Tribunal had jurisdiction under the Customs Act. The ruling highlights the need to address key legal questions before relief is granted.
The Court held that penalty for delayed reversal of credit on obsolete inputs was unjustified since no advantage was gained and the credit had been duly reversed. The writ petition was allowed, and the penalty was set aside.
